Sooooooo…… I can have a strong opinion either way. It depends on the purpose for the ticking session. First off, does the lee want to be naked? Do they like being tickled naked? For some lees, they like the feeling of being exposed and naked adds to the helpless feeling. If the lee WANTS that, there’s no problem. Also, if the nipples are being tickled then topless is best.
If it’s a fun, playful tickle session with friends, clothes are fine. Usually if I have a session with friends the females wear clothing. Usually a tank top or sports bra up top and then shorts usually. Sometimes Capri pants. Hardly ever jeans or sweats due to the lee getting hot and sweaty. Feet are both bare though during the foot tickling portion. Clothing or not, it’s pretty common for the lees to be barefoot for the tickling session.